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一、职工家庭农场的性质和核算要求职工家庭农场是在全民所有制的国营农场领导下,以户为单位,实行家庭经营、定额上交、自负盈亏的经济实体,是国营农场有机整体的组成部分。它同国营农场在行政上是隶属关系,在经济上是合同关系;职工家庭农场承包使用的国有土地等自然资源,有长期的使用权和管理权,但所有权仍属国营农场;家庭农场通过承包合同执行国家计划,履行对国家承担的经济责任,职工家庭农场在国营农场统一计划下,有权自主确定生产经营项目;资金以自筹为主,不足可向银行贷款或由国营农场有偿垫付;按合同上交产品、税金、利润和各项费用外,剩下的为家庭农场所有;家庭农场中的职工,不再由国营农场按等级工资支付报酬。
I. Nature and accounting requirements of staff and family farms Workers and family farms, under the leadership of state-owned farms owned by the whole people, are household-based entities that run family-run businesses with fixed turnover and self-financing. They are part of the organic whole of state-owned farms . It is subordinate to the State-owned farms administratively and is economically a contractual relationship. The natural resources such as State-owned land contracted by workers and staff of the family farms have long-term rights of use and management but the ownership is still state-owned farms; Contract implementation of the state plan to fulfill its economic responsibility to the state, workers and family farms under the unified plan of state-owned farms, the right to independently determine the production and management projects; funds to self-financing, inadequate loans to banks or paid by state-owned farms; According to the contract to hand over the products, taxes, profits and various expenses, the rest is for the family farms; the workers in the family farms are no longer paid by the state-run farms according to the grade salary.